ULOGA I ZNAČAJ KARBONSKOG RAČUNOVODSTVA ZA EFIKASNO UPRAVLJANJE PERFORMANSOM NETO-NULTE EMISIJE GASOVA SA EFEKTOM STAKLENE BAŠTE

In recent years, emissions have led to serious environmental problems, causing global warming and threatening the planet's very existence. As a result, governments, business organizations and industries are coming together to propose initiatives, programs and actions toward achieving carbon neutrality. These actions are directed towards the ambitious goal set by the Paris Agreement to reach net-zero emissions by 2050 and slow down global warming. Because of this, more and more business organizations around the world are recognizing the importance of carbon accounting. As regulators, investors and consumers become increasingly concerned about the negative impact of products and services on the environment, business organizations are under pressure to act towards achieving sustainability goals. Carbon accounting involves measuring and reporting greenhouse gas emissions, enabling efficient management of net-zero greenhouse gas emissions performance. The paper aims to shed light on the importance of the concept of carbon accounting for the sustainable development of business organizations and to develop a comprehensive framework for managing the performance of net-zero greenhouse gas emissions.